<!DOCTYPE html>
<html lang="en">
<head>
    <meta charset="UTF-8">
    <meta http-equiv="X-UA-Compatible" content="IE=edge">
    <meta name="viewport" content="width=device-width, initial-scale=1.0">
    <title>Document</title>
    <style>
        *{
            margin: 0;padding: 0;
        }
        ul,li{
            list-style: none;
        }
        li:not(:last-child){
            border-bottom: 1px solid #000;
        }
        /* ul li:last-child{
            border-bottom: none;
        } */
        /* ul li:nth-child(4){
            border-bottom: none;
        } */
    </style>
</head>
<body>
    <ul>
        <li><span>单元格</span><span>内容</span></li>
        <li><span>单元格</span><span>内容</span></li>
        <li><span>单元格</span><span>内容</span></li>
        <li><span>单元格</span><span>内容</span></li>
    </ul>
</body>
</html>